GST rate amendments reclassify textile HSN entries and adjust scheduled classifications, taking effect January implementation. Amendment to state-level GST notification omits specified serial entries and inserts new HSN-coded textile and related product entries across Schedules I-III, notably extensive revisions to Schedule II to reclassify woven fabrics, yarns, filaments, staple fibres, made-up textile articles and related descriptions; several entries are substituted or newly added to clarify scope. These classificatory changes reallocate specified goods among the notification's tax-rate schedules and take effect from 1 January 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments reclassify textile HSN entries and adjust scheduled classifications, taking effect January implementation.
Amendment to state-level GST notification omits specified serial entries and inserts new HSN-coded textile and related product entries across Schedules I-III, notably extensive revisions to Schedule II to reclassify woven fabrics, yarns, filaments, staple fibres, made-up textile articles and related descriptions; several entries are substituted or newly added to clarify scope. These classificatory changes reallocate specified goods among the notification's tax-rate schedules and take effect from 1 January 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.